It is mainly related to the analysis and design of things that you would like a computer to do. So yes, it is mostly related to software, but it is more to do with the design than with the implementation.
To give you a real quick and dirty example, if you join Comp Sc you will learn more about how to do sorting than about how to write a sorting program in Java.
IIT Delhi 2001
Maths and Computing
Currently pursuing P.H.D in University of Pennsylvania